View Filing Data

SFr 6,227,215

Reconciliation of changes in fair value measurement, liabilities [abstract]

3,190,018

SFr 6,227,215

At fair value [member]

2,110,728

11,963,169

Financing Cash Flows

^[1]

(1,463,328)

(9,083,692)

Fair value revaluation

(663,725)

(1,350,071)

Other changes

^[2]

20,678

581,322

Derivative financial instrument [Member] | At fair value [member]

4,353

2,110,728

Reconciliation of changes in fair value measurement, liabilities [abstract]

675,328

1,836,763

Financing Cash Flows

^[1]

188,636

Fair value revaluation

(663,725)

(1,350,071)

Other changes

^[2]

(7,250)

Loans [member] | At fair value [member]

4,353

675,328

Reconciliation of changes in fair value measurement, liabilities [abstract]

1,435,400

10,126,406

Financing Cash Flows

^[1]

(1,463,328)

(9,272,328)

Fair value revaluation

Other changes

^[2]

27,928

581,322

Equity Incentive Plan 2019 [Member]

SFr 1,435,400

[1]	The financing cash flows are from loan repayment and from issuance of new derivative
[2]	Internal Rate Return-Correction and Foreign Exchange-Difference

- Definition

Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

+ References + Details

Financial Instruments and Risk Management - (Details 4) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	SFr 1,464,760	SFr 5,473,247
Cash and cash equivalents [Member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	1,384,720	5,393,207
Other receivables [Member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	SFr 80,040	SFr 80,040

Financial Instruments and Risk Management (Details Textual) - CHF (SFr)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
USD [Member]
Statement Line Items [Line Items]
Increase or decrease in rate (as a percent)	5.00%
Impact of increase or decrease in rate on net result	SFr 19,664	SFr 10,886
EUR [Member]
Statement Line Items [Line Items]
Increase or decrease in rate (as a percent)	5.00%
Impact of increase or decrease in rate on net result	SFr 28,841	SFr 13,413

Segment Information (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments [line items]
Non-current assets	SFr 6,852,286	SFr 3,812,001
Switzerland [Member]
Disclosure of operating segments [line items]
Non-current assets	SFr 6,852,286	SFr 3,812,001

Property and Equipment (Details) - CHF (SFr)	12 Months Ended
Property and Equipment (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	SFr 33,895
Disposals	(236,462)
Property, plant and equipment	66,672	SFr 33,895
Office furniture and EDP [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	14,415
Leasehold improvements [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment
At cost
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	523,594	760,056
Additions	63,600
Disposals		(236,462)
Property, plant and equipment	587,194	523,594
At cost \| Production equipment [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	289,888	289,888
Additions	63,600
Disposals
Property, plant and equipment	353,488	289,888
At cost \| Office furniture and EDP [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	233,706	233,706
Additions
Disposals
Property, plant and equipment	233,706	233,706
At cost \| Leasehold improvements [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment		236,462
Additions
Disposals		(236,462)
Property, plant and equipment
Accumulated depreciation [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	(489,699)	(507,157)
Additions	(30,823)	(72,713)
Disposals		90,171
Property, plant and equipment	(520,522)	(489,699)
Accumulated depreciation [Member] \| Production equipment [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	(270,408)	(237,923)
Additions	(20,083)	(32,485)
Disposals
Property, plant and equipment	(290,491)	(270,408)
Accumulated depreciation [Member] \| Office furniture and EDP [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	(219,291)	(205,628)
Additions	(10,740)	(13,663)
Disposals
Property, plant and equipment	(230,031)	(219,291)
Accumulated depreciation [Member] \| Leasehold improvements [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment		(63,606)
Additions		(26,565)
Disposals		90,171
Property, plant and equipment
Net book value [member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	33,895
Property, plant and equipment	66,672	33,895
Net book value [member] \| Leasehold improvements [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment
Property, plant and equipment
Net book value [member] \| Production equipment [Member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	19,480
Property, plant and equipment	62,997	19,480
Net book value [member] \| Office equipment and EDP [member]
Reconciliation of Changes in Property, Plant and Equipment [abstract]
Property, plant and equipment	14,415
Property, plant and equipment	SFr 3,675	SFr 14,415

Intangible Assets (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [line items]
Intangible assets	SFr 6,765,613	SFr 3,535,240
Additions		3,230,373
Licenses [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,482,520	1,482,520
IP & Data rights [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	193,989	146,580
Patent [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets
Additions	239,593
Internally generated [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,858,731
At cost [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	6,765,613	1,629,100
At cost [Member] \| Licenses [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,482,520	1,482,520
At cost [Member] \| IP & Data rights [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	193,989	146,580
At cost [Member] \| Patent [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	239,593
Additions
At cost [Member] \| Internally generated [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,858,731
Additions	2,990,780
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets
Accumulated depreciation and amortisation [member] \| Licenses [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets
Accumulated depreciation and amortisation [member] \| IP & Data rights [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets
Accumulated depreciation and amortisation [member] \| Patent [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets
Accumulated depreciation and amortisation [member] \| Internally generated [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets
Net book value [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	6,765,613	3,535,240
Net book value [member] \| Licenses [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,482,520	1,482,520
Net book value [member] \| IP & Data rights [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	193,989	193,989
Net book value [member] \| Patent [Member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	239,593
Net book value [member] \| Internally generated [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets	SFr 4,849,511	SFr 1,858,731

Intangible Assets (Details Textual) - CHF (SFr)	12 Months Ended
Intangible Assets (Details Textual) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2013	Dec. 06, 2018	Jul. 30, 2017
Statement Line Items [Line Items]
Capitalized amount	SFr 3,230,373	SFr 1,858,731
Prosecution and registration costs	SFr 239,593
Licenses [Member] \| At cost [Member]
Statement Line Items [Line Items]
Milestone payment intangible			SFr 1,125,000
IP & Data rights [Member]
Statement Line Items [Line Items]
Intangible assets				SFr 47,409
IP & Data rights [Member] \| At cost [Member]
Statement Line Items [Line Items]
Intangible assets					SFr 146,580
Internally generated [member]
Statement Line Items [Line Items]
Intangible assets

Other Receivables (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018
Trade and other receivables [abstract]
Value added tax receivable	SFr 26,438	SFr 96,853
Withholding tax receivable	24,113	18,526
Deposit credit cards	80,040	80,040
Other	204,708	124,955
Total other receivables	SFr 335,299	SFr 320,374

Prepayments (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract]
Advance payments to supplier	SFr 40,461	SFr 212,207
Clinical projects and related activities	265,842
Insurance	114,016	139,076
Other	13,912
Total prepayments	SFr 434,231	SFr 351,283

Cash and Cash Equivalents (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Cash in bank accounts	SFr 1,383,182	SFr 5,392,599
Cash on hand	1,538	608
Total cash and cash equivalents	SFr 1,384,720	SFr 5,393,207	SFr 14,973,369	SFr 32,442,222

Capital and Reserves (Details) - CHF (SFr)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2015
Disclosure of classes of share capital [line items]
Nominal value of common shares (in CHF per share)			SFr 0.40
Number (in shares)	4,125,949	35,516,785
Value (CHF)	SFr 1,650,380	SFr 710,336
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Nominal value of common shares (in CHF per share)	SFr 0.40	SFr 0.40
Number (in shares)	4,125,949
Value (CHF)	SFr 1,650,380
Ordinary shares nominal Value [member]
Disclosure of classes of share capital [line items]
Nominal value of common shares (in CHF per share)	SFr 0.02	SFr 0.02
Number (in shares)		35,516,785
Value (CHF)		SFr 710,336

Capital and Reserves (Details 1) - Ordinary shares [member] - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Beginning balance	1,775,839	2,418,695
Common shares issued for capital increase	2,350,110	640,000
Adjustment during the Merger:
Issuance of Auris NewCo shares		305,869
Cancellation for Auris OldCo shares		(3,058,695)
Common shares issued for capital increase		1,469,970
Ending balance	4,125,949	1,775,839

Capital and Reserves (Details Textual) - CHF (SFr)					1 Months Ended					12 Months Ended
Capital and Reserves (Details Textual) - CHF (SFr)	May 15, 2019	May 02, 2018	Oct. 16, 2017	Oct. 10, 2017	Jan. 24, 2019	Nov. 30, 2018	Jul. 17, 2018	Jan. 30, 2018	Feb. 21, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2015	Dec. 11, 2018	Nov. 27, 2018
Statement Line Items [Line Items]
Share issued, par value												SFr 0.40
Common shares outstanding (in shares)												129
Description of public offering	(i) 440,000 common shares with a par value of CHF 0.40 each, together with warrants to purchase 440,000 common shares, and (ii) 1,721,280 pre-funded warrants, with each pre-funded warrant exercisable for one common share, together with warrants to purchase 1,721,280 common shares, including 110,000 common shares and warrants to purchase 110,000 common shares sold pursuant to a partial exercise by the underwriters of the underwriters' over-allotment option (the "May 2019 Registered Offering"). The exercise price for the pre-funded warrants is CHF 0.01 per common share and for the warrants is CHF 4.34. The net proceeds to us from the May 2019 Registered Offering were approximately $7.7 million, after deducting underwriting discounts and other offering expenses payable by us. There is no obligation for the company to repay any of the funds received in case pre-funded warrants will not be exercised. Related to the May 2019 Registered Offering, the Company had transaction costs amounting to CHF 874,595. The transaction costs of CHF 874,595 were charged to equity for the issuance of the common shares.		The Company issued 1,744,186 (pre-merger) of its common shares to LPC for aggregate proceeds of CHF 1,446,150 ($1,500,000) pursuant to the Company's effective shelf registration statement on Form F-3. The related transaction cost of CHF 63,056 were recorded in equity.				The Company completed a public offering of 897,435 common shares with a nominal value of CHF 0.40, Series A warrants each entitling its holder to purchase 0.35 of a common share for an aggregate of 314,102 common shares, and Series B warrants entitling its holder to purchase 0.25 of a common share for an aggregate of 224,358 common shares (the "July 2018 Registered Offering"). As of December 31, 2019, the exercise price for the Series A Warrants was CHF 7.80 per common share and the exercise price for the Series B Warrants was CHF 3.95 per common share (which exercise price was automatically adjusted due to the May 2019 Registered Offering). The net proceeds to the Company from the July 2018 Registered Offering were approximately CHF 6.2 million, after deducting underwriting discounts and other offering expenses payable by us. The Company had transaction costs amounting to CHF 851,692. The transactions costs were recorded as CHF 742,833 in equity for the issuance of the common shares and CHF 108,809 to finance expense in the statement of profit or loss and comprehensive loss for the issuance of the warrants.	The Company completed a public offering of 62,499 common shares and concurrent offering of 37,499 warrants, each warrant entitling its holder to purchase one common share (the "January 2018 Registered Offering"). The net proceeds to the Company from the January 2018 Registered Offering were approximately CHF 4.5 million, after deducting placement agent fees and other estimated offering expenses payable by the Company. As of December 31, 2019, the outstanding warrants issued in the January 2018 Registered Offering were exercisable for up to 37,501 common shares (assuming the Company rounds up fractional common shares to the next whole common share) at an exercise price of $100.00 per common share. The Company had transaction costs amounting to CHF 654,985. The transaction costs were recorded as CHF 341,226 in equity for the issuance of the common shares and CHF 313,760 to finance expense in the statement of profit or loss and comprehensive loss for the issuance of the warrants.	The Company completed a public offering (the "February 2017 Offering") of 10,000,000 (pre-merger) common shares with a nominal value of CHF 0.40 each and 10,000,000 (pre-merger) warrants, each warrant entitling its holder to purchase 0.70 of a common share. The gross proceeds to the Company from the February 2017 Offering were CHF 9,998,305 ($10,000,000). The Company had transaction costs amounting to CHF 903,919. The transactions costs were recorded as CHF 397,685 in equity for the issuance of the common shares and CHF 506,234 to finance expense in the statement of profit or loss and comprehensive loss for the issuance of the warrants.
Common shares sold		89,880								98,954			165,750	165,750
Aggregate offering price		SFr 89,880				SFr 25,000,000				SFr 978,415
Aggregate purchase price													SFr 1,600,000	SFr 1,600,000
Transaction cost		SFr 2,859								SFr 71,161
Description of purchase agreement		The Company entered into a purchase agreement (the "2018 Commitment Purchase Agreement") and a registration rights agreement (the "2018 Registration Rights Agreement") with Lincoln Park Capital LLC ("LPC"). Pursuant to the 2018 Commitment Purchase Agreement, LPC agreed to purchase common shares for up to $10,000,000 over the 30-month term of the 2018 Commitment Purchase Agreement. As of the date of these consolidated financial statements, the Company has issued an aggregate of 89,880 common shares for aggregate proceeds of CHF 286,450 to LPC under the 2018 Commitment Purchase Agreement. The 2018 Commitment Purchase Agreement replaces the 2017 Commitment Purchase Agreement (as defined below), which was terminated as a result of the Merger. Under the 2017 Commitment Purchase Agreement, LPC agreed to subscribe for up to $13,500,000 common shares and prior to its termination, the Company had issued an aggregate of 2,600,000 common shares for aggregate proceeds of CHF 1.7 million to LPC under the 2017 Commitment Purchase Agreement. The Company had transaction costs amounting to CHF 349,907. The payment of CHF 252,351 was recorded as a derivative financial instrument and classified as a non-current asset and CHF 97,556 to finance expense in the statement of profit or loss and comprehensive loss.		The Company entered into a purchase agreement (the "2017 Commitment Purchase Agreement") and a Registration Rights Agreement (the "2017 Registration Rights Agreement") with LPC. Pursuant to the 2017 Commitment Purchase Agreement, LPC had agreed to subscribe for up to $13,500,000 of the Company's common shares over the 30-month term of the 2017 Commitment Purchase Agreement. As of March 12, 2018, the Company had issued an aggregate of 13,000 common shares to LPC pursuant to the Commitment Purchase Agreement. The Commitment Purchase Agreement terminated upon consummation of the Merger on March 13, 2018. The related transaction cost of CHF 25,701 were recorded in equity.
Description for commitment purchase agreement				The transaction costs for obtaining the 2017 Commitment Purchase Agreement were recorded as CHF 265,205 in transaction costs in the statement of profit or loss and comprehensive income / (loss). The commitment fee of CHF 290,400 ($ 300,000) represents the fair value of the right to require LPC to purchase common shares within the 2017 Commitment Purchase Agreement. The proportion of the commitment fee CHF 35,073 related to cash received from common shares issued pursuant to the 2017 Commitment Purchase Agreement as a percentage of the total contract value of $ 13.5 million is recognized in equity as if this proportion of the commitment fee was incorporated into the strike price of the option. The remaining portion of the commitment fee of CHF 255,327 was derecognized through transaction costs in the statement of profit and loss and comprehensive income / (loss) as the 2017 Commitment Purchase Agreement did not have any significant future value as of December 31, 2017 due the fact that the 2017 Commitment Purchase Agreement terminated upon consumption of Merger on March 13, 2018.
Payroll charge												SFr 188,092
Description of Memorandum of Continuance					The Company's Memorandum of Continuance and the Bye-laws that were adopted at an extraordinary meeting of shareholders held on March 8, 2019 provided for an authorized share capital of 200,000,000 common shares and 20,000,000 preference shares. Following a reverse share split at a ratio of 20-for-1 on May 1, 2019 and as of December 31, 2019, our authorized share capital consists of 10,000,000 common shares, par value CHF 0.40 per share, and 20,000,000 preference shares, par value CHF 0.02 per share.
Ordinary shares [member]
Statement Line Items [Line Items]
Share issued, par value										SFr 0.40	SFr 0.40
Common shares outstanding (in shares)										4,125,949	1,775,839
Amount of issued shares										SFr 1,650,379.60	SFr 710,335.60

Share Based Compensation (Details)	12 Months Ended
Share Based Compensation (Details)	Dec. 31, 2019 shares
Equity Incentive Plan Board [Member]
Statement Line Items [Line Items]
Number of options outstanding	62,566
Vesting conditions	1 year service from grant date
Contractual life of options	6 years
Equity Incentive Plan Employees / Board [Member]
Statement Line Items [Line Items]
Number of options outstanding	122,782
Vesting conditions	2 years' service from grant date (50%)
Contractual life of options	8 years
Equity Incentive Plan Employees / Board One [Member]
Statement Line Items [Line Items]
Number of options outstanding	122,782
Vesting conditions	3 years' service from grant date (50%)
Contractual life of options	8 years

Share Based Compensation (Details 1) - 12 months ended Dec. 31, 2019 - Stock Option Plan [Member]

$ / shares

CHF (SFr)

$ 1.76

2.07

119.41%

1,2 and 3 years

Equity Incentive Plan 2019 [Member] | OneYear Vesting Period [Member]

1.62%

Equity Incentive Plan 2019 [Member] | Two Year Vesting Period [Member]

^[1]

USD 0.715 (1 year vesting)

Equity Incentive Plan 2019 [Member] | Three Year Vesting Period [Member]

^[1]

USD 1.006 (2 year vesting)

Equity Incentive Plan 2019 One [Member]

^[1]

USD 1.193 (3 year vesting)

3.35

5.75

156.26%

1,2 and 3 years

Equity Incentive Plan 2019 One [Member] | OneYear Vesting Period [Member]

2.29%

Equity Incentive Plan 2019 One [Member] | Two Year Vesting Period [Member]

^[2]

USD 1.495 (1 year vesting)

Equity Incentive Plan 2019 One [Member] | Three Year Vesting Period [Member]

^[2]

USD 2.196 (2 year vesting)

Equity Incentive Plan 2018 [Member]

^[2]

USD 2.596 (3 year vesting)

0.64

0.66

137.06%

1,2 and 3 years

Equity Incentive Plan 2018 [Member] | OneYear Vesting Period [Member]

3.06%

Equity Incentive Plan 2018 [Member] | Two Year Vesting Period [Member]

^[1]

USD 0.340 (1 year vesting)

Equity Incentive Plan 2018 [Member] | Three Year Vesting Period [Member]

^[1]

USD 0.449 (2 year vesting)

Equity Incentive Plan 2018 One [Member]

^[1]

USD 0.514 (3 year vesting)

5.75

$ 5.98

93.38%

1,2 and 3 years

Equity Incentive Plan 2018 One [Member] | OneYear Vesting Period [Member]

2.92%

Equity Incentive Plan 2018 One [Member] | Two Year Vesting Period [Member]

^[2]

USD 1.074 (1 year vesting)

Equity Incentive Plan 2018 One [Member] | Three Year Vesting Period [Member]

^[2]

USD 1.299 (2 year vesting)